**McCRACKEN MEMORIAL PRESBYTERIAN CHURCH** 

|**INCOME AND EXPENDITURE ACCOUNT**|||**YEAR**|**ENDED**|**31**|**DECEMBER 2023**||
|---|---|---|---|---|---|---|---|
|**UNRESTRICTED**||**RESTRICTEDENDOWMENT**||||**TOTAL**|**TOTAL**|
||**FUNDS**|**FUNDS**||**FUNDS**||**2023**|**2022**|
||**£**|**£**||**£**||**£**|**£**|
|**INCOME**||||||||
|Donations and Legacies|**124,057**|**55,571**||||**179,628**|206,865|
|Charitable Activities|**32,559**||**-**||**-**|**32,559**|23,739|
|Other Trading Activities|**2,100**||**-**||**-**|**2,100**|914|
|Investment Income|**18,291**||**-**|**626**||**18,917**|8,565|
|**Total Receipts**|**177,007**|**55,571**||**626**||**233,204**|240,083|
|**PAYMENTS**||||||||
|Raising Funds|**-**||**-**||**-**|**-**|-|
|Charitable Activities|**174,885**|**75,630**||**626**||**251,141**|230,577|
|Purchase of Investments|||**-**||**-**|**-**|8,875|
|**Total Payments**|**174,885**|**75,630**||**626**||**251,141**|239,452|
|Net Receipts/(Payments)|**2,123**|**-20,059**|||**-**|**-17,936**|631|
|Transfer between funds|**-10,000**|**10,000**|||**-**|**-**|-|
|Net Movement in Funds|**-7,877**|**-10,059**||||**-17,936**|631|
|**STATEMENT OF ASSETS AND LIABILITIES**|||**YEAR**|**ENDED**|**31**|**DECEMBER 2023**||
|**UNRESTRICTED**||**RESTRICTEDENDOWMENT**||||**TOTAL**|**TOTAL**|
||**FUNDS**|**FUNDS**||**FUNDS**||**2023**|**2022**|
||**£**|**£**||**£**||**£**|**£**|
|**Bank Accounts at start of year**|**6,198**|**11,542**|||**-**|**17,740**|17,109|
|Surplus/(Deficit) for the year|**-7,877**|**-10,059**|||**-**|**-28,090**|631|
|Cost of shares sold|**14,848**||**-**||**-**|**25,001**|-|
|**Bank Accounts at end of year**|**13,169**|**1,483**||||**14,651**|17,740|
|**General Investment Fund PCI**||**£**||**£**|||**£**|
|32,254 shares at cost|**205,791**||**-**|**25,925**||**231,716**|231,716|
|2,068 shares sold @ £12.0895|**-14,848**||**-**||**-**|**-14,848**||
||**190,943**|||**25,925**||**216,868**|231,716|
|30,186/32,254  shares valued on 31.12.23|**370,221**|||**32,065**||**402,286**|394,173|
|**INSURANCE VALUATION**||||||**£**|**£**|
|Church||||||**5,746,092**|**4,714,803**|
|Halls||||||**1,436,523**|**1,178,701**|
|Manse||||||**718,259**|**589,349**|
|||||||**7,900,874**|**6,482,853**|